Reciprocal Tax Immunity to IPTU on public properties used by legal entities under private law providing public services

Abstract

This present study aims to analyze recíprocal tax immunity, particularly considering the incidence of the Urban Property Tax (IPTU) on public properties leased to private legal entities, such as state-owned enterprises and mixed-capital companies, operating as public service providers. The analysis delves into the jurisprudential distinction between companies rendering public services and those engaged in economic activities. Throughout this study, it is evident that both doctrine and the jurisprudence of the Supreme Federal Court (STF) have, in recent years, emphasized this differentiation, considering the nature of activities carried out by companies on public properties as an essential criterion for the application of tax immunity as provided in Article 150, Section VI, Clause 'a' of the Federal Constitution.